"I don't think they've chosen good timing since the American national security adviser is coming to Moscow to bring President Obama's message and vision for the prospects of broader cooperation."

US national security adviser Thomas Donilon is due to fly to Moscow to meet Russia's top security official Nikolai Patrushev over the weekend.

The Kremlin already announced it has drawn up a counter-list of US officials accused of abusing fundamental human rights and freedoms, who will be similarly banned from entering Russia and will have their assets in the country frozen.

According to Russia Today, the Kremlin's list first included 71 names but was enlarged to more than 100.

Magnitsky was arrested in 2008 on tax evasion charges after exposing the embezzlement of $230m (£150m) by Russian officials who have since been promoted.

Despite Magnitsky's death, Russia opened a posthumous trial against him. The late lawyer's family dismissed it as a mockery of justice.